In a capital lease, the lessee capitalizes the leased asset and reports a lease liability.
在资本租赁中，承租人资本化租赁资产和报告租赁负债。
A capital lease pays for property over the term of its useful life.
资本租赁指在资产的有效使用年限内支付其费用。
Research on Financial Leasing s Special Functions and Foreign Capital Composition Modern;
融资租赁的特殊功能与国外现有资本构成模式
The Research of the Whole-Leasing Mode on the Development of Tourism Scenic Spots for Domestic Private Capitals;
民营资本开发旅游景区的整体租赁模式研究
The Analysis of The Basic Characteristics,Developing Forms and the Range of Applying of Financial Leasing;
融资租赁基本特征、发展状态及应用空间分析
The Analysis of Accounting for the Leasers in Financial Leases on the Beginning Day;
融资租赁出租方租赁开始日的会计处理分析
Taxpayer:what do you mean by the finance leasing?
纳税人：什么是融资租赁？
China s Ship Financial Leasing Viewed from the Application of Aircraft Financing Lease;
从飞机融资租赁的应用看我国船舶融资租赁
Along with traditional credit operations the bank carries out leasing operations allowing companies to obtain capital assets.
除了传统借贷，银行还提供资产租赁服务，使得企业获得资本资产。
The place where the leased property is used shall be deemed to be the place of the performance of the contract for financial leasing.
租赁物的使用地为融资租赁合同的履行地。
The Effect of Operating Leases and Finance Leases to the Financial Statements;
经营租赁与融资租赁对财务报表的影响
The Comparison between Aircraft Operating Lease and Aircraft Finance Lease;
经营性租赁飞机与融资性租赁飞机的比较分析
Analyze the Margin Leasing Method Drafted Plan to Perfect Modern Leases Industry in Our Country;
解析融资租赁法草案完善我国现代租赁业
Mode of rent marketing--New direction of developing China s financial investment and rent business;
租赁销售模式——中国融资租赁业发展新方向
The accounting treatment of the financing tenancy;
关于《企业会计准则——租赁》融资租赁业务的处理
Tax is levied according to this tax item on financial leasing no matter whether or not the lessor sells the equipment at scrap value to the lessee.
凡融资租赁，无论出租人是否将设备残值销售给承租人，均按本税目征税。
Tax official: it means the leasing operation that the ownership of the property will ultimately be passed to the borrower at the end of the leasing period.
税务局：指被租赁资产的所有权在租赁到期时转移到承租方的一种租赁。
A capital lease is long-term, noncancelable, and similar to an installment purchase of the leased asset.
资产租赁是长期的，不可取消的，并与租赁资产分期付款购货相类似。